The Chesapeake Clam Company completes the flexible budget analysis for the second quarter, which is given below.

Sales Revenue Varia Ne Costs Margin Filed Costs Actual Results 12,860 362.720 27.620 $35.100 34,230 incorne/(Loss) $8 JO Flexible Budget Variance $2,142 u 365 u 32.507 u 190 u S2.69t U Flekible Budget 12.860 S64.862 27.255 $37.60? 34.040 $3,567 Volume Variance S4.842 F $2,035 u $2,807 F S2,807 F Static Budget 11.900 $60,020 25.220 $34800 $760 WWch O' tho statements would be a correct tactor to explain tho noxiblo budget variance for sales revenue? in vanablo Cint por unit decrease in price per unit increase in sales Ii_EOd costs